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EU De Minimis Changes Now Live:
​What Ecommerce Sellers Need to Know

As of today, 1 July 2026, the European Union has officially removed the long standing customs duty exemption for low value imports under €150. This change represents one of the most significant updates to EU ecommerce imports in recent years and will affect any business shipping goods into the EU.

What has changed?

Previously, goods valued at less than €150 could enter the EU without customs duties being charged. While VAT was still payable through the Import One-Stop Shop (IOSS) scheme, customs duty relief applied to these low-value consignments.

From today, that exemption no longer exists. Instead, the EU has introduced a temporary flat customs duty of €3 per product category for consignments valued below €150. This measure will remain in place until July 2028, when a wider customs reform is expected to come into force.

How Does This Affect Orders Under €150?

For orders valued below €150 where IOSS is used correctly:


- VAT continues to be collected at checkout -

- Customs authorities verify the IOSS number upon import -

- A flat €3 customs duty applies per product category within the shipment -

- Parcels should continue to move through customs with minimal delays -

- Customers should not receive unexpected charges on delivery if the shipment is handled correctly -


It's important to note that the €3 charge is not applied per parcel. It is applied per product category (tariff classification). For example, a parcel containing clothing and cosmetics would incur €6 in customs duties because two separate product categories are being imported.


What About Orders Over €150?


Orders valued above €150 remain outside the scope of IOSS.

For these shipments:


    - A full customs declaration is required -

    - Standard percentage-based customs duties apply -

    - Import VAT remains payable -

    - Carriers may operate on either a Delivered Duty Paid (DDP) or Delivered At Place (DAP) basis -


    Under a DAP arrangement, customers may be asked to pay import charges before receiving their goods, which can increase the risk of refused deliveries and customer service issues. Businesses should review their shipping strategies for higher-value orders to ensure a smooth customer experience.

    Why is the EU making these changes?

    The EU has introduced these measures in response to the rapid growth in low-value ecommerce imports. Officials have cited concerns around:

    - Unfair competition for EU-based retailers -
    - Consumer safety and compliance standards -
    - Customs fraud -
    - The increasing volume of low-value parcels entering the EU market -

    The number of low-value ecommerce parcels entering the EU has increased dramatically over the last few years, prompting regulators to modernise customs processes and remove the duty-free threshold.


    ​Additional changes coming in November 2026

    Today's changes are only the first stage of the EU's wider customs reform programme.
    From 1 November 2026, businesses should also prepare for:

    - Mandatory enhanced Product Identifier (PID) data on electronic customs declarations -

    - The introduction of an EU-wide handling fee for imported parcels, currently expected to be approximately €2 per parcel -

    - Increased customs data requirements and validation processes -

    Further guidance is expected from EU authorities as implementation dates approach.

    What should ecommerce sellers do now?

    We recommend that sellers shipping into the EU:

    Review their current shipping and customs processes.

    Confirm that IOSS registrations and declarations are being used correctly.

    Recalculate landed costs for orders under €150.

    Assess the impact of the new duties on product pricing and margins.

    Ensure product classification data is accurate and up to date.

    Consider local fulfilment and returns solutions to reduce cross-border costs and improve the customer experience.

    How Ezi Returns can help

    As cross-border ecommerce becomes more complex, having local infrastructure in key markets is becoming increasingly valuable.

    Ezi Returns provides local returns solutions, international returns management, automated returns technology, and fulfilment services that can help ecommerce brands streamline their operations and reduce the impact of changing customs regulations.


    If you would like to discuss how these changes may affect your business, please contact the Ezi Returns team.

    Ezi Returns offer local return addresses in Australia, Austria, Belgium, Canada, France, Germany, India, Ireland, Italy, Mexico, Netherlands, New Zealand, Poland, Portugal, Spain, Switzerland, UAE, UK & USA; with more countries being added continuously. With over 18 years of retail and ecommerce selling on various channels and into various markets both in store and online,  we feel we fully understand the issues faced by both customers and retailers in handling returns quickly, efficiently and at a cost-effective price.

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